Công văn số 5957/BTC-TCT của Bộ tài chính về việc xử lý mất tờ khai nguồn gốc xe ôtô, xe gắn máy nhập khẩu

To: Provincial/Municipal Tax Departments

In reply to the Hai Phong city Tax Department Official Letter No. 902/CV/CT of August 18, 2005, inquiring about the handling of the loss of declarations of origin of imported cars and motorcycles, the Finance Ministry provides the following guidance:

1. According to Article 2 of the National Assembly Standing Committee’s Ordinance No. 44/2002/PL-UBTVQH10 of July 2, 2002, on the handling of administrative violations, the Government has competence to stipulate acts of administrative violation, sanctioning forms and consequence-remedying measures applicable to administrative violations in the  domain under its management. Therefore, Official Letter No. 1047/TCT/AC of August 24, 1993, and Official Letter No. 1229/TCT/AC of October 6, 1993, of the General Department of Taxation, on handling of the loss declarations of origin of imported cars and motorcycles, and Article 27 of the Regime on tax prints issued together with Decision No. 30/2001/QD-BTC of April 13, 2001, were no longer effective.

Pending the issuance of regulations on handling of the loss declarations of origin of imported cars or motorcycles, no administrative violation shall be sanctioned on this loss. If the loss of declarations of imported cars or motorcycles resulted in import duty evasion, it shall be handled according to Article 20 of Law No. 04/1998/QH10 of May 20, 1998, Amending and Supplementing a Number of Articles of the Imported Duty and Export Duty Law.

2. If the lost declarations of origin of imported cars or motorcycles do not yet contain customs certification, tax authorities shall re-sell declarations forms if the following papers are available:

- The agency’s letter of recommendation and the identity card of the person recommended to buy declaration forms.

- Import goods declaration, granted by the customs authority for the goods lot with the lost declaration.

- Written record on the loss of the declaration, certified by the police.

- Import duty payment voucher of imported cars or motorcycles with the lost declaration.

3. If the lost declarations of origin of imported cars or motorcycles contain customs certification, customs authorities and the Public Security Ministry shall provide detailed guidance on their handling. Tax authorities shall not re-sell declarations forms in these cases.

The Finance Ministry hereby notifies provincial/municipal Tax Departments thereof for compliance.-

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